01 - In a bowl, combine corn, tomato, red onion, jalapeño, cilantro, lime juice, and salt. Mix thoroughly and set aside to allow flavors to meld.
02 - Heat olive oil in a large skillet over medium heat. Add finely chopped onion and cook until softened, approximately 2 minutes. Stir in minced garlic and cook for an additional 30 seconds.
03 - Add ground beef to the skillet, breaking it apart with a spoon. Cook until browned and no longer pink, about 5 to 6 minutes. Drain excess fat as needed.
04 - Sprinkle ground cumin, smoked paprika, chili powder, dried oregano, salt, and black pepper over the beef. Incorporate tomato paste and water, stirring well. Cook for another 2 to 3 minutes until the mixture thickens. Remove from heat.
05 - Heat tortillas in a dry skillet or microwave until soft and pliable.
06 - Spoon the beef filling evenly into each tortilla. Top with shredded lettuce, grated cheese, a generous portion of corn salsa, and a dollop of sour cream. Serve with lime wedges.